Georgia

Alerts & Updates

Key Contacts

Georgia Department of Revenue
Alcohol and Tobacco Division
(404) 417-4919
atdiv@dor.ga.gov

Georgia Government Transparency and Campaign Finance Commission
(404) 463-1980
(404) 463-1988 fax

PCA Contact

David Jessup david@premiumcigars.org

Legislative Information

Taxation

Georgia imposes an excise tax, in addition to all other taxes of every kind imposed by law, on the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars and loose or smokeless tobacco in the state. Licensed dealers or distributors must collect the tax on the first transaction within Georgia from the purchaser or consumer. Whenever cigars or loose or smokeless tobacco are shipped from outside Georgia to anyone other than a distributor, the person receiving the products will be deemed to be a distributor and will be responsible for the tax. The tax is also imposed on every person for the privilege of using, consuming, or storing cigars and loose or smokeless tobacco in the state on which the tax has not been paid.

Ga. Code § 48-11-2: Excise tax; rate on tobacco products; retail selling price before the addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection

Ga. Code § 48-11-13(a): Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions

Department of Revenue staff reported that Georgia localities do not impose additional taxes on tobacco products.

The tax on all cigars other than little cigars is 23% of the wholesale cost price. The tax on loose or smokeless tobacco is 10% of the wholesale cost price.

Ga. Code § 48-11-2(a): Excise tax; rate on tobacco products; retail selling price before the addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection

Every licensed distributor of tobacco product must file a Cigar, Little Cigar, Loose and Smokeless Tobacco Excise Tax Return with the Department of Revenue on or before the 10th day of every month, along with payment for taxes due. Any person who acquires non-tax paid cigars or loose or smokeless tobacco must also file a return on or before the 10th day of the month following the month in which the products were acquired, along with payment for taxes due. Tobacco retailers are required to file a return if they have received non-tax paid tobacco products within the filing period.

Ga. Code § 48-11-10(a): Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file a timely report

Ga. Code § 48-11-14: Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties

License application, license renewals, and tax filings must be submitted electronically through the Georgia Tax Center.

Form Type / NameForm Number / Link
Georgia Department of RevenueAlcohol & Tobacco
Tobacco License Renewal InformationTobacco License Renewal
In-State Tobacco Manufacturer GuidelinesManufacturer Guidelines
Georgia Alcohol & Tobacco Personnel StatementATT-17
In-State Tobacco Wholesaler/Distributer GuidelinesWholesaler Guidelines
Tobacco Retailer GuidelinesRetailer Guidelines
Tobacco Excise Tax FAQsExcise Tax FAQs
Georgia Tax Center – HomeGeorgia Tax Center

Cigar and Smoking Tobacco Definitions

Smoking” means inhaling, exhaling, burning, or carrying any lighted tobacco product including cigarettes, cigars, and pipe tobacco.

Ga. Code § 31-12A-2(16)

Cigar” means any roll for smoking made wholly or in part of tobacco when the cover of the roll is also tobacco. This term includes a little cigar.

Ga. Code § 48-11-1(1)

Loose or smokeless tobacco” means granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff or snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, but does not include cigarettes or cigars or tobacco purchased for the manufacture of cigarettes or cigars by cigarette manufacturers or cigar manufacturers.

Ga. Code § 48-11-1(16)

Tobacco product” means any cigars, little cigars, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff or snuff powder; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such a manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking. The term “tobacco product” does not include any alternative nicotine product, vapor product, or product regulated as a drug or device by the United States Food and Drug Administration.

Ga. Code § 16-12-170(8)

Dealer” means any person located within the state who sells or distributes tobacco products to a consumer in the state.

Ga. Code § 48-11-1(2, 12, and 17)

Distributor” means any person, whether located within or outside the borders of the state, other than a dealer, who sells or distributes tobacco products within or into the boundaries of the state and who:

  • Maintains a warehouse, warehouse personnel, and salespersons who regularly contact and call on tobacco products dealers and
  • Is engaged in the business of
    • Importing tobacco products into the state or purchasing tobacco products from other manufacturers or distributors and
    • Selling the tobacco products to dealers in the state for resale but is not in the business of selling the tobacco products directly to the ultimate consumer.

Ga. Code § 48-11-1(3, 13, and 18)

Importer” means any person who imports into or who brokers within the United States, either directly or indirectly, a finished tobacco product for sale or distribution.

Ga. Code § 48-11-1(4 and 19)

Manufacturer” means any person who manufactures, fabricates, assembles, processes, or labels a finished tobacco product.

Ga. Code § 48-11-1(5 and 20)

The first transaction” means the first sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars, cigarettes, or loose or smokeless tobacco within the state.

Ga. Code § 48-11-1(14)

Sale” means any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution in any manner or by any means whatever.

Ga. Code § 48-11-1(22)

Restrictions

Georgia law prohibits smoking in the following locations:

  • All enclosed facilities of, including buildings owned, leased, or operated by, the State of Georgia, its agencies and authorities, and any political subdivision of the state, municipal corporation, or local board or authority created by general, local, or special Act of the General Assembly or by ordinance or resolution of the governing body of a county or municipal corporation individually or jointly with other political subdivisions or municipalities of the state
  • All enclosed public places, including banks, bars, educational facilities, health care facilities, laundromats, public transportation facilities, reception areas, restaurants, retail food production and marketing establishments, retail service establishments, retail stores, shopping malls, sports arenas, theaters, and waiting rooms; private residences used as licensed child care, adult day-care, or health care facilities
  • All enclosed areas within places of employment, including common work areas, auditoriums, classrooms, conference and meeting rooms, private offices, elevators, hallways, medical facilities, cafeterias, employee lounges, stairs, restrooms, and all other enclosed facilities
  • Establishments, facilities, or outdoor areas that the owner, operator, manager, or another person in control has declared as a nonsmoking place.

Ga. Code § 31-12A-2: Definitions

Ga. Code § 31-12A-3: Smoking prohibited in state and local government buildings

Ga. Code § 31-12A-4: Smoking prohibited in enclosed public places

Ga. Code § 31-12A-5: Smoking prohibited in enclosed areas within places of employment; required communications

Ga. Code § 31-12A-7: Smoking prohibited in designated nonsmoking places


“No Smoking” signs or the international “No Smoking” symbol consisting of a pictorial representation of a burning cigarette enclosed in a red circle with a red bar across it may be clearly and conspicuously posted by the owner, operator, manager, or other person in control in every public place and place of employment where smoking is prohibited. All ashtrays must be removed from any area where smoking is prohibited by the owner, operator, manager, or another person in control of the area unless the ashtray is permanently affixed to an existing structure.

Ga. Code § 31-12A-8: “No Smoking” signs; ashtrays prohibited in nonsmoking areas


State law does not prohibit the enactment of any other general or local laws, rules, and regulations of state or local governing authorities or local ordinances prohibiting smoking which are more restrictive than and not in direct conflict with state law.

Ga. Code § 31-12A-12: Other laws, rules, regulations, and ordinances not prohibited

The following are exempt from the ban on smoking, subject to conditions:

  • Private residences, except when used as licensed childcare, adult day-care, or health care facility
  • Designated hotel and motel guest rooms
  • Retail tobacco stores, provided that secondhand smoke from such stores does not infiltrate into areas where smoking is prohibited
    • A “retail tobacco store” is a retail store utilized primarily for the sale of tobacco products and accessories and in which the sale of other products is merely incidental.
  • Long-term care facilities
  • Outdoor areas of places of employment
  • Smoking areas in international airports
  • All workplaces of any manufacturer, importer, or wholesaler of tobacco products, of any tobacco leaf dealer or processor, all tobacco storage facilities, and any other entity that is part of the Tobacco Master Settlement Agreement
  • Private and semiprivate rooms in health care facilities licensed under this title that are occupied by one or more persons, all of whom have written authorization by their treating physician to smoke
  • Bars and restaurants, as follows:
    • All bars and restaurants to which access is denied to any person under the age of 18 and that do not employ any individual under the age of 18 or
    • Private rooms in restaurants and bars if such rooms are enclosed and have an air handling system independent from the main air handling system that serves all other areas of the building and all air within the private room is exhausted directly to the outside by an exhaust fan of sufficient size
      • A “bar” is an establishment that is devoted to the serving of alcoholic beverages for consumption by guests on the premises and in which the serving of food is only incidental to the consumption of those beverages, including taverns, nightclubs, cocktail lounges, and cabarets.
      • A “restaurant” is an eating establishment, including coffee shops, cafeterias, sandwich stands, and private and public school cafeterias, which gives or offers for sale food to the public, guests, or employees, as well as kitchens and catering facilities in which food is prepared on the premises for serving elsewhere. This term includes a bar area within any restaurant.
  • Convention facility meeting rooms and public and private assembly rooms contained within a convention facility not wholly or partially owned, leased, or operated by the State of Georgia, its agencies and authorities, or any political subdivision of the state, municipal corporation, or local board or authority created by general, local, or special Act of the General Assembly while these places are being used for private functions and where individuals under the age of 18 are prohibited from attending or working as an employee during the function
  • Smoking areas designated by an employer which meet the following requirements:
    • The smoking area must be located in a nonwork area where no employee, as part of his or her work responsibilities, will be required to enter, except such work responsibilities will not include custodial or maintenance work carried out in the smoking area when it is unoccupied.
    • Air handling systems from the smoking area must be independent of the main air handling system that serves all other areas of the building and all air within the smoking area must be exhausted directly to the outside by an exhaust fan of sufficient size and capacity for the smoking area and no air from the smoking area can be recirculated through or infiltrate other parts of the building, and
    • The smoking area will be for the use of employees only.
    • This exemption does not apply to restaurants and bars.
  • Common work areas, conference and meeting rooms, and private offices in private places of employment, other than medical facilities, that are open to the general public by appointment only; except that smoking is prohibited in any public reception area of such place of employment
  • Private clubs, military officer clubs, and noncommissioned officer clubs

In order to qualify for any exemption from the smoking ban, an establishment must conspicuously post at every entrance a sign indicating that smoking is permitted.

Ga. Code § 31-12A-2: Definitions

Ga. Code § 31-12A-6: ExemptionsGeorgia law does not provide a specific application procedure to qualify for an exemption from the smoking ban. Localities may have specific requirements.

Individuals under 18 years of age cannot purchase, attempt to purchase, possess for personal use, or misrepresent their identity or age for the purpose of purchasing or procuring any cigarettes, tobacco products, tobacco-related objects, alternative nicotine products, or vapor products. This prohibition does not apply to possession of tobacco products by a minor when a parent or guardian of the minor gives the tobacco products to the minor and possession is in the home of the parent or guardian and the parent or guardian is present.

Ga. Code § 16-12-171(b)(1): Prohibited acts


Department of Labor staff reported that Georgia laws and regulations do not contain age restrictions for tobacco store employees and that the minimum age to work in Georgia is 14.

It is illegal for any person knowingly to sell or barter, directly or indirectly, any tobacco products to a minor; purchase any tobacco products for any minor unless the minor is the child of the purchaser; or advise, counsel, or compel any minor to smoke, inhale, chew, or use tobacco products.

Ga. Code § 16-12-171(a)(1): Prohibited acts


Any person owning or operating a place of business in which cigarettes, tobacco products, or tobacco-related objects are sold or offered for sale must post in a conspicuous place a sign containing the following statement in letters at least .5″ in height:

“SALE OF CIGARETTES, TOBACCO, TOBACCO PRODUCTS, TOBACCO RELATED OBJECTS, ALTERNATIVE NICOTINE PRODUCTS, OR VAPOR PRODUCTS TO PERSONS UNDER 18 YEARS OF AGE IS PROHIBITED BY LAW.”

Ga. Code § 16-12-172(a): Posting signs in place of business


Georgia law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.

In Georgia, it is illegal for any person to distribute any tobacco product sample to any person under 18 years of age. A person distributing tobacco product samples must require proof of age from a prospective recipient if an ordinary person would conclude on the basis of appearance that the prospective recipient may be under 18 years of age. It is also illegal for any minor under 18 years of age to receive or attempt to receive any tobacco product sample.

Ga. Code § 16-12-174: Distribution of tobacco product samples


No person may distribute tobacco product samples on any public street, sidewalk, or park within 500 feet of any school or playground when those facilities are being used primarily by persons under 18 years of age.

Ga. Code § 16-12-174(e): Distribution of tobacco product samples


Tobacco product samples are subject to the tobacco products tax and licensing requirements, as the term “sale” is defined to include any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution in any manner or by any means whatever.

Ga. Code § 48-11-1(22)


Georgia law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.

Operating Your Business

No person may engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars or loose or smokeless tobacco in Georgia without first obtaining a license from the Department of Revenue. 

Manufacturers, distributors, and importers must prepare a State of Georgia Tobacco Manufacturer/Distributor/Importer License Application, which must include: State of Georgia Personnel Statement, State of Georgia Financial Affidavit (in-state only); Letter of Authority from Secretary of State’s Office; Letter of Good Standing (out-of-state only): List of Products to be Sold; Tobacco Manufacturer Bond; Copy of Local License; Warehouse Lease/Deed; Power of Attorney (if applicable); Citizenship Affidavit; and Secure and Verifiable Documents. The first-year registration fee is $250 and a $10 annual renewal fee thereafter. Each license expires on June 30th of every year and must be renewed at least 30 days in advance of the expiration date.

Ga. Code § 48-11-4(c): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities


Retailers must prepare a State of Georgia Tobacco Retailer License Application, which must include the following items: State of Georgia Tax Registration; Power of Attorney (if applicable); Citizenship Affidavit; and Secure and Verifiable Documents. The license fee is $10, and licenses are valid for 12 months beginning on the date of issue for the initial license. Licenses expire on the last day of the month preceding the month in which the initial license was issued and must be renewed at least 30 days in advance of the expiration date on the existing license.

Ga. Code § 48-11-4(c)(3): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities


Every licensed distributor of tobacco products must file a Cigar, Little Cigar, Loose and Smokeless Tobacco Excise Tax Return with the Department of Revenue on or before the 10th day of every month, along with payment for taxes due. Any person who acquires non-tax paid cigars or loose or smokeless tobacco must also file a return on or before the 10th day of the month following the month in which the products were acquired, along with payment for taxes due. Tobacco retailers are required to file a return if they have received non-tax paid tobacco products within the filing period.

Ga. Code § 48-11-10(a): Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file a timely report

Ga. Code § 48-11-14: Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties

License application, license renewals, and tax filings must be submitted electronically through the Georgia Tax Center.


A bar or restaurant is exempt from the ban on smoking if the establishment

  • Denies access to any person under the age of 18 and that does not employ any individual under the age of 18 or
  • Designates private smoking rooms that are enclosed and have air handling systems independent from the main air handling system that serves all other areas of the building and all air within the private room is exhausted directly to the outside by an exhaust fan of sufficient size. 

Ga. Code § 31-12A-6: Exemptions


Georgia law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

Localities may also require additional business licenses.

Form Type / NameForm Number / Link
Georgia Department of RevenueAlcohol & Tobacco
Tobacco License Renewal InformationTobacco License Renewal
In-State Tobacco Manufacturer GuidelinesManufacturer Guidelines
Georgia Alcohol & Tobacco Personnel StatementATT-17
In-State Tobacco Wholesaler/Distributer GuidelinesWholesaler Guidelines
Tobacco Retailer GuidelinesRetailer Guidelines
Tobacco Excise Tax FAQsExcise Tax FAQs
Georgia Tax Center – HomeGeorgia Tax Center

Political Involvement

Lobbying” means the activity of a lobbyist while acting in that capacity.

Ga. Code § 21-5-70(4): Definitions

Lobbyist” means:

  • Any natural person who, either individually or as an employee of another person, receives or anticipates receiving more than $250.00 per calendar year in compensation or reimbursement or payment of expenses specifically for undertaking to promote or oppose the passage of any legislation by the General Assembly, or any committee of either chamber or a joint committee thereof, or the approval or veto of legislation by the Governor
  • Any natural person who makes a lobbying expenditure of more than $1,000.00 in a calendar year, not including the person’s own travel, food, lodging expenses, or informational material, to promote or oppose the passage of any legislation by the General Assembly, or any committee of either chamber or a joint committee thereof, or the approval or veto of legislation by the Governor
  • Any natural person who, either individually or as an employee of another person, is compensated specifically for undertaking to promote or oppose the passage of any ordinance or resolution by a public officer, or any committee of such public officers, or the approval or veto of any such ordinance or resolution
  • Any natural person who makes a lobbying expenditure of more than $1,000.00 in a calendar year, not including the person’s own travel, food, lodging expenses, or informational material, to promote or oppose the passage of any ordinance or resolution by a public officer, or any committee of such public officers, or the approval or veto of any such ordinance or resolution
  • Any natural person who as an employee of the executive branch or judicial branch of local government undertakes to promote or oppose the passage of any ordinance or resolution by a public officer, or any committee of such public officers, or the approval or veto of any such ordinance or resolution
  • Any natural person who as an employee of the executive branch or judicial branch of local government undertakes to promote or oppose the passage of any ordinance or resolution by a public officer, or any committee of such public officers, or the approval or veto of any such ordinance or resolution
  • Any natural person who, for compensation, either individually or as an employee of another person, is hired specifically to undertake influencing a public officer or state agency in the selection of a vendor to supply any goods or services to any state agency but does not include any employee or independent contractor of the vendor solely on the basis that such employee or independent contractor participates in soliciting a bid or in preparing a written bid, written proposal, or other document relating to a potential sale to a state agency and shall not include a bona fide salesperson who sells to or contracts with a state agency for goods or services and who does not otherwise engage in lobbying activities
  • Any natural person who, either individually or as an employee of another person, is compensated specifically for undertaking to promote or oppose the passage of any rule or regulation of any state agency
  • Any natural person who, either individually or as an employee of another person, is compensated specifically for undertaking to promote or oppose any matter before the State Transportation Board, or
  • Any natural person who makes a lobbying expenditure of more than $1,000.00 in a calendar year, not including the person’s own travel, food, lodging expenses, or informational material, to promote or oppose any matter before the State Transportation Board

Ga. Code § 21-5-70(5): Definitions

Expenditure” means a purchase, payment, distribution, loan, advance, deposit, or conveyance of money or anything of value made for the purpose of influencing the actions of any public officer, specifically including any such transaction which is made on behalf of or for the benefit of a public employee for the purpose of influencing a public officer. “Expenditure” includes:

  • any other form of payment when such can be reasonably construed as designed to encourage or influence a public officer
  • reimbursement or payment of expenses exceeding $75.00 provided to a public officer from any individual lobbyist for transportation, travel, lodging, registration, food, and beverages
  • any gratuitous transfer, payment, subscription, advance, or deposit of money, services, tickets for admission to an athletic, sporting, recreational, musical concert, or other entertainment events, or anything of value, unless consideration of equal or greater than face value is received
  • reimbursement or payment of expenses for recreational or leisure activities

Expenditure” does not include anything defined as a “lobbying expenditure.”

Ga. Code § 21-5-70(1): Definitions

Lobbying expenditure” means:

  • Promotional items generally distributed to the general public or to public officers and food and beverages produced in Georgia
  • An award, plaque, certificate, memento, or similar item is given in recognition of the recipient’s civic, charitable, political, professional, or public service
  • Discounts, upgrades, memberships, or other accommodations extended by a business to a bona fide customer; or legitimate salary, benefits, fees, commissions, or expenses associated with a recipient’s nonpublic business, employment, trade, or profession
  • Food, beverages, and registration at group events to which all members of an agency are invited
  • Campaign contributions or expenditures
  • Reimbursement or payment of actual and reasonable expenses provided to a public officer and his or her necessary public employee staff members for such public officer’s and staff members’ individual transportation, lodging, travel, and registration for attending educational, informational, charitable, or civic meetings or conferences that are held at locations within the United States and directly relate to the official duties of that public officer or the office of that public officer, plus food and beverages for such public officer, his or her necessary public employee staff members, and spouse while attending such educational, informational, charitable, or civic meetings or conferences

Ga. Code § 21-5-70(4.1): Definitions

No person may engage in lobbying in Georgia without first registering with the Georgia Government Transparency and Campaign Finance Commission by submitting a Lobbyist Registration Application (Form CFCLOB) and obtaining access to the E-Filing System by submitting a Lobbyist Electronic Filing Access Code Form (Form LPIN). 

There are four different lobbyist categories in Georgia:

  • state level
  • state agency level
  • local level
  • vendor level

During lobbyist registration, an individual can choose to register at any and all lobbyist levels as appropriate for his or her intended lobbying activities.

Lobbyists must pay a $20 badge fee and a $10 supplemental registration fee for each additional group. Lobbyist registrations expire on December 31st of each year and must be renewed annually through the E-Filing System

Ga. Code § 21-5-71: Registration required; application for registration; supplemental registration; expiration; docket; fees; identification cards; public rosters; exemptions


Each registered lobbyist in Georgia must file Disclosure Reports through the E-Filing System. The applicable filing schedule depends on the individual’s lobbyist level(s):

Form Type / NameForm Number / Link
Lobbyist Disclosure Reports E-Filing: State LevelState
Lobbyist Disclosure Reports E-Filing: State Agency LevelState Agency
Lobbyist Disclosure Reports E-Filing: Local LevelLocal
Lobbyist Disclosure Reports E-Filing: Vendor LevelVendor
Georgia Government Transparency and Campaign Finance CommissionLobbyists
E-Filing System – FAQsFAQs
E-Filing System – LoginLogin
Lobbyist Registration ApplicationForm CFCLOB
Lobbyist Electronic Filing Access Code FormForm LPIN
Lobbyist Supplemental Registration FormForm CFCLOB
Sample Lobbyist Report FormSample Form

Shipping Regulations

Georgia does not have any specific restrictions concerning the shipping of tobacco products to consumers.

No person may engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars or loose or smokeless tobacco in Georgia without first obtaining a license from the Department of Revenue.

Ga. Code § 48-11-4(c): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities


Additional information about licensing in Georgia is available under the Operating Your Business tab above.

Georgia does not have specific age verification requirements for the shipping of tobacco products to consumers. 

Ga. Code § 16-12-170: Definitions

Ga. Code § 16-12-171: Prohibited acts

Georgia imposes an excise tax, in addition to all other taxes of every kind imposed by law, on the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars and loose or smokeless tobacco in the state. Licensed dealers or distributors must collect the tax on the first transaction within Georgia from the purchaser or consumer. Whenever cigars or loose or smokeless tobacco are shipped from outside Georgia to anyone other than a distributor, the person receiving the products will be deemed to be a distributor and will be responsible for the tax. The tax is also imposed on every person for the privilege of using, consuming, or storing cigars and loose or smokeless tobacco in the state on which the tax has not been paid.

Ga. Code § 48-11-2: Excise tax; rate on tobacco products; retail selling price before the addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection

Ga. Code § 48-11-13(a): Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions


Department of Revenue staff reported that Georgia localities do not impose additional taxes on tobacco products.

Dealers who purchase and receive any shipment of loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes from any nonresident who is not licensed in Georgia are deemed a distributor and shall:

  • File a report of the shipment within 24 hours of receipt of such tobacco products with the commissioner on forms provided by the commissioner.
  • Register with the commissioner that purchases are being made from a non-resident who is not a manufacturer or distributor.
  • Maintain books and records to account for all untaxed products received.
  • Report monthly the receipt of such untaxed loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes.
  • Remit appropriate tax to the department for the purchase price of such products no later than the tenth day of the month following the month of purchase.

Ga. Comp. R. & Regs. ch. 560-8-2: Dealer provisions


Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.